{"id":825,"date":"2021-06-25T10:39:29","date_gmt":"2021-06-25T10:39:29","guid":{"rendered":"https:\/\/taxinvestigation.co\/new\/?p=825"},"modified":"2021-06-25T10:39:30","modified_gmt":"2021-06-25T10:39:30","slug":"a-fair-cop-by-mark-taylor-partner-and-head-of-tax-investigations-and-dispute-resolution-buzzacott-llp","status":"publish","type":"post","link":"https:\/\/taxinvestigation.co\/new\/a-fair-cop-by-mark-taylor-partner-and-head-of-tax-investigations-and-dispute-resolution-buzzacott-llp\/","title":{"rendered":"&#8220;A fair COP?&#8221; by Mark Taylor, Partner and Head of Tax Investigations and Dispute Resolution, Buzzacott LLP"},"content":{"rendered":"\n<p>Mark Taylor warns of the dangers of COP9 virtual meetings with HMRC.<\/p>\n\n\n\n<p><br>Covid-19 has profoundly changed the way we work. This includes meetings with the HMRC Fraud Investigation Service (FIS) under HMRC\u2019s Code of Practice 9 (COP9) investigation of fraud procedure.<br><\/p>\n\n\n\n<p>What is COP9 and how has it changed since the pandemic started?<\/p>\n\n\n\n<p><br>COP9 gives taxpayers the opportunity to make a complete and accurate disclosure of all their deliberate and non-deliberate conduct which has led to irregularities in their tax affairs. This is under a contractual arrangement called the Contractual Disclosure Facility (CDF). For taxpayers who accept the CDF and make a full disclosure of their deliberate conduct, HMRC FIS will not pursue a criminal investigation with a view to prosecution.<\/p>\n\n\n\n<p>Download the full article below.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2021\/06\/A-fair-COP-by-Mark-Taylor.pdf\">A-fair-COP-by-Mark-Taylor<\/a><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2021\/06\/A-fair-COP-by-Mark-Taylor.pdf\" class=\"wp-block-file__button\" download>Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Mark Taylor warns of the dangers of COP9 virtual meetings with HMRC.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[],"class_list":{"0":"post-825","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-december-january-2021"},"_links":{"self":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/825","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/comments?post=825"}],"version-history":[{"count":1,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/825\/revisions"}],"predecessor-version":[{"id":827,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/825\/revisions\/827"}],"wp:attachment":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/media?parent=825"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/categories?post=825"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/tags?post=825"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}